Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
The petitioner was exempt from paying GST on the supply of cotton seed oil cake under Entry No. 102 of Notification No. 2/2017, as it qualifies as cattle feed. The pre-GST VAT regime also exempted cotton seed oil cake as cattle feed. The respondent Authority's objections, based on the Audit Party's findings that the petitioner could not prove the purchasers' status, are irrelevant as the end-use as cattle feed is undisputed. The Supreme Court has held that the end-use of a product by the purchaser is not a concern for the assessee in classifying goods. Therefore, the petitioner is entitled to the exemption for supplying cotton seed oil cake as cattle feed under the GST Act. The High Court quashed the impugned orders denying the exemption and allowed the petition.
The petitioner was exempt from paying GST on the supply of cotton seed oil cake under Entry No. 102 of Notification No. 2/2017, as it qualifies as cattle feed. The pre-GST VAT regime also exempted cotton seed oil cake as cattle feed. The respondent Authority's objections, based on the Audit Party's findings that the petitioner could not prove the purchasers' status, are irrelevant as the end-use as cattle feed is undisputed. The Supreme Court has held that the end-use of a product by the purchaser is not a concern for the assessee in classifying goods. Therefore, the petitioner is entitled to the exemption for supplying cotton seed oil cake as cattle feed under the GST Act. The High Court quashed the impugned orders denying the exemption and allowed the petition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
